D.C. Mun. Regs. tit. 9, r. 9-103

Current through Register Vol. 71, No. 50, December 13, 2024

Rule 9-103 - EXEMPT ACTIVITIES OF CIVIC LEAGUES AND ORGANIZATIONS

103.1

The Act [§ 1(f) of Title 2] exempts the following:

(a) Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare; and

(b) Local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted principally to charitable, educational, or recreational purposes within the District.

103.2

One of the principal requirements for exemption under § 103.1(b) is that the net earnings of the organization shall be chiefly devoted to the favored purposes within the District in order that the organization may be entitled to exemption under § 1(f).

103.3

The fact that some of the activities and benefactions of an organization devoted to charitable, educational, or recreational purposes may reach beyond the confines of the District, shall not deprive the organization of exemption under § 1(f) if its net earnings are principally devoted to those purposes within the District.

103.4

[Repealed]

D.C. Mun. Regs. tit. 9, r. 9-103

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 302.3; as amended by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61 22 DCR 4283 (February 12, 1976); by Final Rulemaking published at 30 DCR 1922 (April 29, 1983); by Final Rulemaking published at 32 DCR 1354, 1355 (March 8, 1985); as amended by Final Rulemaking published at 55 DCR 12496 (December 12, 2008)